FAC Explorer

Audit 411103

FY End
2025-06-30
Total Expended
$1.70M
Findings
3
Programs
3
Organization: Pro Bono Resource Center of Maryland, Inc. (MD)
Year: 2025 Accepted: 2026-09-15
Auditor: JONES MARESCA & MCELWANEY

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229825 2025-002 Material Weakness Yes AB
1229826 2025-002 Material Weakness Yes AB
1229827 2025-002 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $947,241 Yes 1
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $216,716 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $160,606 Yes 1

Contacts

Name Title Type
LQ43EQYKMVK4 Ms. Sharon Goldsmith Auditee
4108379379 Sean McElwaney Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Pro Bono Resource Center of Maryland, Inc. (the “Center”) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.
Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein, certain types of expenses are not allowable or are limited as to reimbursement.
The Center has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-002
Finding No. 2025-002: Allocation of Shared costs Federal agency : Department of Treasury Assistance Listing Number: 21.023 and 21.027 Federal Programs: Emergency Rental Assistance Program and Coronavirus State And Local Fiscal Recovery Funds Type of Finding: Significant Deficiency Condition: During the audit, Pro Bono Resource Center of Maryland, Inc. failed to allocate shared costs in two cases (rent and accounting fees) between programs and other grants related to rent and accounting fees and charged the full rent and accounting fees to the grant instead of allocating them across the functions and grants in accordance with the functions which benefitted from these expenditures. Criteria: 2 CFR 200.405(d) Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the allocation of cost to projects is based on the proportional benefits. Cause: Although Pro Bono Resource Center of Maryland, Inc. has policies for cost allocation in place, in this instance those policies were either not followed or not in line with 2 CFR 200.405(d). Effect: Expenditures was or may have been be charged to grants in a manner that was not in proportion with the grants which benefited from the corresponding expenditures. Repeat Finding: No Recommendations: Procedures should be followed requiring reasonable basis for cost allocation and transactions should be reviewed by an individual with sufficient experience in accounting to be able to identify misstatements. Corrective Action: See Corrective Action Plan